Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.
Environmental subsidies and similar transfers’ (ESST) accounts collect and present data on “current and capital transfers intended to support activities that protect the environment or reduce the use and extraction of natural resources”. It includes those transfers defined by the SNA 2008 and ESA 2010 as subsidies, social benefits to households, investment grants and other current and capital transfers. Tax abatements and other environmental support measures are not covered in this definition. However the Eurostat data collection covers ESA transfers and tax abatements.
3.2. Classification system
Classifications used are national accounts classification of transfers i.e. subsidies (D3), other current transfers (D7), capital transfers (D9) and social contributions and benefits (D6) ; the second classification used relates to the institutional sector receiving the subsidies and similar transfers. Two other are quite relevant classifications for ESST refer to the industry (NACE) of the recipient and the classification for the environmental purpose (CEP). Subsidies related to environmental protection services are distinguished.
3.3. Coverage - sector
Data should be reported by ESA transfers type, by institutional sectors, by activity (NACE) for corporations and by environmental purpose (CEP).
3.4. Statistical concepts and definitions
The construction of ESST closely follows the concepts, definitions and accounting rules of the core national accounts. The SEEA-CF 2021 paragraph 4.138 identifies environmental subsidy or similar transfer as transfer intended to support activities that protect the environment or reduce the use and extraction of natural resources. These activities include, but are not limited to, the prevention, reduction or treatment of waste and wastewater; the prevention, reduction or elimination of air emissions; the treatment and disposal of contaminated soil and groundwater; the prevention or reduction of noise and vibration levels; the protection of biodiversity and landscapes, including of their ecological functions; monitoring of the quality of the natural environment (air, water, soil and groundwater); research and development on environmental protection; and the general administration, training and teaching activities oriented towards environmental protection.
3.5. Statistical unit
Environmental subsidy and similar transfers encompasses the flows between resident units and residents units and the rest of the world. The focus are the flows from units of general government to the units in other institutional sectors, including transfers from (and to) the rest of the world (mainly from the institutions of European Union and in the framework of international cooperation). Resident units are defined as in ESA.
3.6. Statistical population
Environmental subsidies and similar transfers encompasses the flows between resident units and resident units and the rest of the world. The focus are the flows from units of general government to the units in other institutional sectors, including transfers from (and to) the rest of the world (mainly from the institutions of European Union and in the framework of international cooperation). Resident units are defined as in ESA 2010.
3.7. Reference area
The reference area of the statistics is Poland.The reference area is the economic territory as defined in the European System of Accounts (ESA 2010). A unit is said to be a resident unit of a country when it has its centre of economic interest in the economic territory of that country, that is, when it engages for an extended period (1 year or more) in economic activities in that territory.
3.8. Coverage - Time
The first reference year is 2022.
3.9. Base period
Not applicable.
Transfers data are measured in million units of national currency.
The reference period for ESST data is the calendar year.
6.1. Institutional Mandate - legal acts and other agreements
ESST accounts are compiled and reported in accordance with Regulation (EU) No. 691/2011 on European environmental economic accounts (EEEA) and subsequent amendments. ESST follow internationally agreed concepts and definitions set out in the SEEA Central Framework (2012), the international statistical standard adopted by the UN Statistical Commission. They present data in a way that is compatible with National Accounts (ESA, 2010).
6.2. Institutional Mandate - data sharing
The frequency, scope and form of data sharing is determined by the Programme of statistical surveys of public statistics (PBSSP). The PBSSP is approved every year by the Council of Minister.
7.1. Confidentiality - policy
The Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics) applies for ESST.
The legal base concerning issues related to statistical confidentiality is Law on Public Statistics from 29 June 1995, with later amendments. Internal Policy no. 32 of the President of Statistics Poland from 4 December 2020 covers instructions how to preserve statistical confidentiality.
7.2. Confidentiality - data treatment
According to Internal Policy no. 32 of the President of Statistics Poland it shall not be allowed to publish statistical data which can be related to, and used to identify, a specific natural person, or any statistical information and data characterising economic and financial results of entities of the national economy conducting business activity, if a given aggregation comprises less than three entities, or the share of a given entity in a certain compilation is higher than three-fourths of the whole. All recommendations are always applied.
8.1. Release calendar
The website and statistical data bases are the most important forms of sharing the statistical results. Statistics Poland publishes statistical data significant to the national strategies, plans and other documents, which also answer the needs of the ordinary users. Statistics Poland in years 2016-2018 (December) published, on Statistics Poland’s website, information note (in Polish) titled “Rachunki ekonomiczne środowiska” (“Environmental economic accounts”) containing information about AEA, MFA, ETEA.
Since 2019 Statistics Poland has published above mentioned information in publication "Economic aspects of environmental protection” and beginning from 2026 (December) Statistics Poland will be publishing a revised publication "Economics aspects of environmental protection” with added information about ESST data.
8.2. Release calendar access
Actual and archive release schedules are available at the site:
More detailed information are available upon request from interested users. The users have access to The Release Schedule prepared for a given year. Statistics Poland handles orders for statistical data, and it forwards applications to the relevant departments. The request is analysed, the scope of data verified in terms of compliance with statistical confidentiality.
The frequency, scope and form of data publication is determined by the Programme of statistical surveys of public statistics (PBSSP) which is consulted with the users. The PBSSP is approved every year by the Council of Minister.
10.1. Dissemination format - News release
The data will be disseminated in the annual publication (pdf and Excel format) starting from december 2026.
10.2. Dissemination format - Publications
The data will be disseminated in the annual publication “Economic aspects of environmental protection”.
10.3. Dissemination format - online database
Data will be disseminated in the annual publication “Economic aspects of environmental protection” (also Excel format).
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
Some of aggregated data on environmental protection expenditures will be disseminated in the annual publication of the Statistics Poland called “Economic aspects of environmental protection”.
10.6. Documentation on methodology
The compilation methodology of ESST was developed under the project European Green Deal - Environmental subsidies and similar transfers accounts (ESST): Developing data compilation methods basing on Regulation (EU) No 691/2011 of the European Parliment and of the Council on European environmental economic accounts (as amended), the grant agreement no. 101067577-2021-PL-EGD.
Any additional national descriptions of the measures to assure the quality have not been elaborated yet. Generally the statistical products are monitored based on the procedures contained in the Internal Policy no 35 of the President of Statistics Poland from 28 December 2011. The quality reports, quality measures, control lists, quality reviews exist there.
11.1. Quality assurance
A detailed general description of the standard quality reviews is quoted from the Vademecum of Quality in Official Statistics. The priorities for the assessment of quality process can be determined at the stage of planning of the quality review for each individual survey, including its specificity and current needs. Generally the statistical products are monitored based on the procedures contained in the Internal Policy no 35 of the President of Statistics Poland from 28 December 2011. The quality reports, quality measures, control lists, quality reviews exist there.
11.2. Quality management - assessment
Data collection process is programmed in the way that collected data should be of the appropriate accuracy (which is possible to achieve for reporting units, but at the same time resulting from legal regulations and corresponding to the users’ needs). Statistics Poland makes every effort to ensure that statistical data are not affected by errors, especially resulting from factual issues.
12.1. Relevance - User Needs
The main data users are ministries as well as a scientific community. We cooporate with specialist through The Environmental Accounting Task Force (TF) which was appointed in 2010 under the Internal Instruction of the President of Statistics Poland. Among other functions, the TF serves as an opinion-forming and advisory body for the implementation of the environmental economic accounting modules in Poland. The TF comprises representatives from Statistics Poland, the Ministry of the Environment, the Ministry of Finance, the Ministry of the Economy and the scientific community.
12.2. Relevance - User Satisfaction
The data included in the ESST are sufficient for user needs.
12.3. Completeness
Mandatory data are reported.
13.1. Accuracy - overall
All possible data is being transmitted.
13.2. Sampling error
ESST accounts are compiled using a range of primary statistical sources. The sampling and non-sampling errors are described in the metadata of the underlying statistical data.
13.3. Non-sampling error
Not applicable.
14.1. Timeliness
2 years (n-2)
14.2. Punctuality
The data were delivered to Eurostat on 22 December 2025. The reporting deadline for ESST to Eurostat is 31 December.
15.1. Comparability - geographical
All statistics are comparable between geographical areas.
15.2. Comparability - over time
Statistics are comparable starting from first reference year of 2022.
15.3. Coherence - cross domain
See points 15.3.1 and 15.3.2.
15.3.1. Coherence - National Accounts
Classification of the Functions of Government (COFOG) is the main data source.
To ensure cross domain coherence with EPEA, the financial transfers data are taken into EPEA directly from the compiled ESST questionnaire.
15.3.3. Coherence - other environment accounts
Not applicable.
15.4. Coherence - internal
100%
0.25 FTE
17.1. Data revision - policy
Due to the methodology being still worked on, the data is reviewed during each transmission if changes to methodology occur.
17.2. Data revision - practice
Please see the sub-concept 17.2.1.
17.2.1. Status of data
Data is accurate as of the date of transfer to Eurostat.
17.2.2. Data quality - negative values
Not applicable.
18.1. Source data
Sources of data include: Classification of the Functions of Government (COFOG), National Fund for Environmental Protection and Water Management annual financial reports, Reports on the implementation of the state budget expenditure plan, Reports on the implementation of the budget expenditure plan of a local government budget unit/local government unit and OECD Creditor Reporting System (flows).
Detail: Report and the methodology description within the grant agreement no. 101067577-2021-PL-EGD.
18.1.1. Source data - detailed - environmental accounts
Not applicable.
18.1.2. Source data - detailed - COFOG
Classification of the Functions of Government section 1.2, 4.2 - 4.5, whole section COFOG 05 as well as sections 6.1, 6.3, 6.4 are used.
18.1.3. Source data - detailed - transfers
National Fund for Environmental Protection and Water Management annual financial reports and data sets on final beneficiaries of transfer are used as well as OECD Creditor Reporting System (flows) data. Reports on the implementation of the state budget expenditure plan are used in conjecture with Reports on the implementation of the budget expenditure plan of a local government budget unit/local government unit.
18.1.4. Source data - detailed - institutional sector
Data in the reports listed in point 18.1.4 have inherited sector assignment.
18.1.5. Source data - detailed - tax abatements
Not applicable.
18.1.6. Source data - detailed - Environmental domain
National Fund for Environmental Protection and Water Management annual financial reports and data sets on final beneficiaries of transfer are used.
18.2. Frequency of data collection
Annually.
18.3. Data collection
Annually.
18.4. Data validation
The quality of the ESST data are ensured by verifying the quality of data at all levels of statistical production.
18.5. Data compilation
Classification of the Functions of Government 1.2, 4.2 - 4.5, whole section COFOG 05 as well as sections 6.1, 6.3, 6.4 values are used as main data source for transfers paid by the General Government to sector S11_12. COFOG data is also used for assigning either D.3, D.6, D.7 or D.9 in accordance with SNA 2008 / ESA 2010 transfers classification.
COFOG values are disaggregated in accordance with Classification of Environmental Purposes (CEP) and NACE Rev. 2 using data on final transfer beneficiary received from National Fund for Environmental Protection and Water Management. The data on the final beneficiaries undergoes CEP assignment based on expert knowledge before it is used for disaggregation purpose.
As part of data concerning sector S11_12 part of values from Reports on the implementation of the state budget expenditure plan are used in conjecture with Reports on the implementation of the budget expenditure plan of a local government budget unit/local government unit, after assignment of CEP based on expert knowledge using Regulation of the Minister of finance of 4 December 2009 (with amendments) on the classification of budget components and the determination of their administrators. In those reports there is also data on General Government (Sector S13) to General Government transfers as well as NPISH (Sector S15). Values obtained from those two reports are filled directly into ESST questionnaire.
Data on transfers received by Households (Sector S14) are taken directly from National Fund for Environmental Protection and Water Management annual financial reports concerning currently ongoing financial help programs. They are assigned CEP category based on the programs described main goals.
Transfers to Rest of The World (Paid by GG to Sector S2) are based on data obtained from OECD Creditor Reporting System (flows) database.
Transfer from Rest of the World (Sector S2) are estimated based on data from National Fund for Environmental Protection and Water Management reports. Values obtained from the report are filled directly into ESST questionnaire. As the main distributor of the transfers received from Rest of The World, General Government is accounted as the sole beneficiary of these kind of transfer.
18.6. Adjustment
Not applicable.
Not applicable.
Environmental subsidies and similar transfers’ (ESST) accounts collect and present data on “current and capital transfers intended to support activities that protect the environment or reduce the use and extraction of natural resources”. It includes those transfers defined by the SNA 2008 and ESA 2010 as subsidies, social benefits to households, investment grants and other current and capital transfers. Tax abatements and other environmental support measures are not covered in this definition. However the Eurostat data collection covers ESA transfers and tax abatements.
22 December 2025
The construction of ESST closely follows the concepts, definitions and accounting rules of the core national accounts. The SEEA-CF 2021 paragraph 4.138 identifies environmental subsidy or similar transfer as transfer intended to support activities that protect the environment or reduce the use and extraction of natural resources. These activities include, but are not limited to, the prevention, reduction or treatment of waste and wastewater; the prevention, reduction or elimination of air emissions; the treatment and disposal of contaminated soil and groundwater; the prevention or reduction of noise and vibration levels; the protection of biodiversity and landscapes, including of their ecological functions; monitoring of the quality of the natural environment (air, water, soil and groundwater); research and development on environmental protection; and the general administration, training and teaching activities oriented towards environmental protection.
Environmental subsidy and similar transfers encompasses the flows between resident units and residents units and the rest of the world. The focus are the flows from units of general government to the units in other institutional sectors, including transfers from (and to) the rest of the world (mainly from the institutions of European Union and in the framework of international cooperation). Resident units are defined as in ESA.
Environmental subsidies and similar transfers encompasses the flows between resident units and resident units and the rest of the world. The focus are the flows from units of general government to the units in other institutional sectors, including transfers from (and to) the rest of the world (mainly from the institutions of European Union and in the framework of international cooperation). Resident units are defined as in ESA 2010.
The reference area of the statistics is Poland.The reference area is the economic territory as defined in the European System of Accounts (ESA 2010). A unit is said to be a resident unit of a country when it has its centre of economic interest in the economic territory of that country, that is, when it engages for an extended period (1 year or more) in economic activities in that territory.
The reference period for ESST data is the calendar year.
All possible data is being transmitted.
Transfers data are measured in million units of national currency.
Classification of the Functions of Government 1.2, 4.2 - 4.5, whole section COFOG 05 as well as sections 6.1, 6.3, 6.4 values are used as main data source for transfers paid by the General Government to sector S11_12. COFOG data is also used for assigning either D.3, D.6, D.7 or D.9 in accordance with SNA 2008 / ESA 2010 transfers classification.
COFOG values are disaggregated in accordance with Classification of Environmental Purposes (CEP) and NACE Rev. 2 using data on final transfer beneficiary received from National Fund for Environmental Protection and Water Management. The data on the final beneficiaries undergoes CEP assignment based on expert knowledge before it is used for disaggregation purpose.
As part of data concerning sector S11_12 part of values from Reports on the implementation of the state budget expenditure plan are used in conjecture with Reports on the implementation of the budget expenditure plan of a local government budget unit/local government unit, after assignment of CEP based on expert knowledge using Regulation of the Minister of finance of 4 December 2009 (with amendments) on the classification of budget components and the determination of their administrators. In those reports there is also data on General Government (Sector S13) to General Government transfers as well as NPISH (Sector S15). Values obtained from those two reports are filled directly into ESST questionnaire.
Data on transfers received by Households (Sector S14) are taken directly from National Fund for Environmental Protection and Water Management annual financial reports concerning currently ongoing financial help programs. They are assigned CEP category based on the programs described main goals.
Transfers to Rest of The World (Paid by GG to Sector S2) are based on data obtained from OECD Creditor Reporting System (flows) database.
Transfer from Rest of the World (Sector S2) are estimated based on data from National Fund for Environmental Protection and Water Management reports. Values obtained from the report are filled directly into ESST questionnaire. As the main distributor of the transfers received from Rest of The World, General Government is accounted as the sole beneficiary of these kind of transfer.
Sources of data include: Classification of the Functions of Government (COFOG), National Fund for Environmental Protection and Water Management annual financial reports, Reports on the implementation of the state budget expenditure plan, Reports on the implementation of the budget expenditure plan of a local government budget unit/local government unit and OECD Creditor Reporting System (flows).
Detail: Report and the methodology description within the grant agreement no. 101067577-2021-PL-EGD.
The frequency, scope and form of data publication is determined by the Programme of statistical surveys of public statistics (PBSSP) which is consulted with the users. The PBSSP is approved every year by the Council of Minister.
2 years (n-2)
All statistics are comparable between geographical areas.
Statistics are comparable starting from first reference year of 2022.
